Taxation of trusts and estates : a practitioner's guide 2017 /
- Publication info:
- Toronto : Carswell, 2017
|Due: Jul 27, 2017||LAW-RESV|
On the Shelf
Practical problems in taxation of foreign operations : eleven papers from a symposium held by the Institute on U.S. Taxation of Foreign Income, inc., on how to deal with the practical problems created by the new rules governing U.S. taxation of business operations abroad / arranged and edited by the technical staff of the Journal of taxation.
KF 6445 A75 I5
- Taxation of trusts and estates : a practitioner's guide 2017 / Grace Chow, Ian Pryor.
- Main Author:
- Chow, Grace,
- Other Authors:
- 2017 edition.
"Taxation of Trusts and Estates: A Practitioner's Guide  is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multi-disciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts. Preparing the T3 Trust Income Tax and Information Returns and Schedules with accuracy and certainty is no small task. To help you accomplish this quickly and correctly, this comprehensive guide offers clear, practical solutions and commentary for each step of the Return."
- Physical Description:
xxix, 675 pages ; 23 cm
Includes bibliographical references and index.
- Toronto : Carswell, 2017
- Copyright Notice Date:
Table of Contents
- Part I. Background. Chapter 1. An Overview of Trust Law
- Chapter 2. Types of Trusts
- Part II. Taxation of Trusts and Beneficiaries. Chapter 3. Taxation of Trusts
- Chapter 4. Taxation of Beneficiaries
- Chapter 5. Attributions to Contributor Under Subsection 75(2)
- Chapter 6. Dispositions of Trust Property
- Chapter 7. Planning with Inter Vivos Trusts
- Chapter 8. Post-Mortem Tax Planning
- Chapter 9. Planning with Special Purpose Trusts
- Chapter 10. Special Considerations for Non-Resident Trusts
- Part III. Filing Requirements and Administration by CRA. Chapter 11. General
- Chapter 12. Administration
- Part IV. Preparing the T3 Trust Information and Income Tax. Chapter 13. Completing the Information Return
- Chapter 14. Calculating Total Income
- Chapter 15. Calculating Net Income
- Chapter 16. Calculating Taxable Income
- Chapter 17. Summary of Tax and Credits
- Chapter 18. Trust Schedules and Forms
- Part V. Completing the T3 Summary and T3 Slips. Chapter 19. Filing Requirements
- Part VI. Filing Requirements for Non-Resident Trusts. Chapter 20. Tax Filings for Non-Resident Trusts
- Chapter 21. Foreign Reporting
- Part VII. Appendices.